diff --git a/7.1.110 b/7.1.110
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+To: vim-dev@vim.org
+Subject: patch 7.1.110
+Fcc: outbox
+From: Bram Moolenaar <Bram@moolenaar.net>
+Mime-Version: 1.0
+Content-Type: text/plain; charset=ISO-8859-1
+Content-Transfer-Encoding: 8bit
+------------
+
+Patch 7.1.110 (after 7.1.102)
+Problem:    Win32: Still compilation problems with Perl.
+Solution:   Change the #ifdefs. (Suresh Govindachar)
+Files:	    src/if_perl.xs
+
+
+*** ../vim-7.1.109/src/if_perl.xs	Thu Sep 13 15:19:32 2007
+--- src/if_perl.xs	Fri Sep 14 21:23:38 2007
+***************
+*** 48,60 ****
+   * The changes include addition of two symbols (Perl_sv_2iv_flags,
+   * Perl_newXS_flags) not present in earlier releases.
+   *
+!  * Jan Dubois suggested the following guarding scheme:
+   */
+! #if (ACTIVEPERL_VERSION >= 822)
+! # define PERL589_OR_LATER
+! #endif
+! #if (PERL_REVISION == 5) && (PERL_VERSION == 8) && (PERL_SUBVERSION >= 9)
+! # define PERL589_OR_LATER
+  #endif
+  #if (PERL_REVISION == 5) && (PERL_VERSION >= 9)
+  # define PERL589_OR_LATER
+--- 48,62 ----
+   * The changes include addition of two symbols (Perl_sv_2iv_flags,
+   * Perl_newXS_flags) not present in earlier releases.
+   *
+!  * Jan Dubois suggested the following guarding scheme.
+!  *
+!  * Active State defined ACTIVEPERL_VERSION as a string in versions before
+!  * 5.8.8; and so the comparison to 822 below needs to be guarded.
+   */
+! #if (PERL_REVISION == 5) && (PERL_VERSION == 8) && (PERL_SUBVERSION >= 8)
+! # if (ACTIVEPERL_VERSION >= 822) || (PERL_SUBVERSION >= 9)
+! #  define PERL589_OR_LATER
+! # endif
+  #endif
+  #if (PERL_REVISION == 5) && (PERL_VERSION >= 9)
+  # define PERL589_OR_LATER
+*** ../vim-7.1.109/src/version.c	Sat Sep 15 14:06:41 2007
+--- src/version.c	Sat Sep 15 14:48:05 2007
+***************
+*** 668,669 ****
+--- 668,671 ----
+  {   /* Add new patch number below this line */
++ /**/
++     110,
+  /**/
+
+-- 
+"It's so simple to be wise.  Just think of something stupid to say
+and then don't say it."        -- Sam Levenson
+
+ /// Bram Moolenaar -- Bram@Moolenaar.net -- http://www.Moolenaar.net   \\\
+///        sponsor Vim, vote for features -- http://www.Vim.org/sponsor/ \\\
+\\\        download, build and distribute -- http://www.A-A-P.org        ///
+ \\\            help me help AIDS victims -- http://ICCF-Holland.org    ///